Section 296
SEC. 296. Whenever a decision has been made by the Insular Collector in regard to the classification of any kind of merchandise, and no appeal has been taken within the period as prescribed by this Act, such decision shall govern the liquidation of the particular case which was the subject of the decision. In the absence of any appeal and of contrary instructions, all similar goods shall be treated in liquidation in accordance with the classification established by the Insular Collector.